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Income Taxes, Deferred Tax Assets and Deferred Tax Liabilities (Tables)

3 Months Ended

Dec. 31, 2016

SCHEDULE OF INCOME TAXES [Table Text Block]

			Three months ended December 31,
			2016			2016
	PRC income tax:
	Current	$	-		$	-
	Deferred		72,067			-
		$	72,067		$	-

SCHEDULE OF INCOME TAX RECONCILIATION [Table Text Block]

			Three months ended December 31,
			2015			2016
	Loss before income taxes	$	(2,060,606	)	$	(2,194,397	)
	United States federal corporate income tax rate		35%			35%
	Income tax credit computed at United States statutory corporate income tax rate		(721,212	)		(768,039	)
	Reconciling items:
	Rate differential for PRC earnings		163,796			169,700
	Non-deductible expenses		14,786			53,326
	Share based payments		130,712			120,778
	Valuation allowance on deferred tax assets		499,600			424,235
	Others		(15,615	)		-
	Income tax expenses	$	72,067		$	-

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES [Table Text Block]

			September 30,			December 31,
			2016			2016
	Deferred tax assets
	Trade accounts receivable	$	711,944		$	692,736
	Inventories		160,222			254,852
	Property, plant and equipment		156,628			373,287
	Net operating loss carried forward		37,923,110			38,055,264
	Valuation allowance		(38,951,904	)		(39,376,139	)
	Deferred tax assets, non-current	$	-		$	-
	Deferred tax liabilities, non-current	$	-		$	-

Schedule of Unrecognized Tax Benefits [Table Text Block]

			Gross UTB			Surcharge			Net UTB
	Balance as of October 1, 2016	$	6,900,704		$	-		$	6,900,704
	Increase in unrecognized tax benefits taken in current period		160,436			-			160,436
	Balance as of December 31, 2016	$	7,061,140		$	-		$	7,061,140

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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X

- Definition

Tabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319

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